DIVYA SAI PHARMACEUTICALS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails the assessment order AO No.38127 dt.27-03-2020 passed by the 1st respondent under the Central Sales Tax Act, 1956 (for short 'the Act') for the period April, 2015 to March, 2016.

(2.) Petitioner contends that prior to the passing of impugned order, no show cause notice was issued to the petitioner, though the impugned order refers to issuance of show cause notice as well as final notice dt.06-03-2020, and no final hearing was also afforded to the petitioner.

(3.) Sri J.Anil Kumar, learned Special Counsel for Commercial Taxes appearing for respondents does not dispute these facts.